Assume that all of the client entertainment was expended while more than 12 consecutive hours away from the employer's place of business.

The new automobile was purchased on January 5, , and replaced an automobile that Mr. had leased for several years. In 2022, Mr. drove a total of 50,000 kilometres, of which 35,000 kilometres were for employment purposes and 15,000 kilometres were for personal use. The maximum capital cost allowance (CCA) that could be claimed for the automobile if it was used 100% of the time for employment purposes is $10,665

In addition to expenditures to earn employment income, Mr. has the following disbursements.

Alberta Blue Cross Medical Insurance Premiums $475

Group Life Insurance Premiums 645

Mr. indicates that he regularly receives discounts on his employer's merchandise and, during the current year, he estimates that the total value of these discounts was $1,500 . None of the merchandise was purchased for less than the cost to the employer. One of the suppliers of his employer paid $2,850 to provide Mr. with a one week vacation at a northern fishing lodge.

Airline tickets $2,390

Office supplies and shipping costs 455

Purchase of laptop computer 2,105

Client entertainment 1,730

Cost of new automobile 23,700

Operating costs of automobile 6,800

Mr.Jonsson is a salesperson handling a line of computer software throughout Western Canada. In 2022, he is paid a salary of $26,300 and receives sales commissions of $47,800.

He does not receive an allowance, nor is he reimbursed by his employer for any of his expenses. During the year, Mr.Jonsson has the following employment-related expenses. Determine Mr. Jonsson's 2022 employment income. Ignore all GST/HST and PST implications.

Find Mr. Jonsson's 2022 employment income.